TMI Blog1956 (8) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Custodian on the 16th January 1948 and possession of the flour-mill was delivered to him on the 23rd January 1948. In view of certain instructions which were later received from higher authorities this tender was rejected on the 27th February 1948 and the mill was sealed by the officers of the Rehabilitation Department on the 16th July 1948. 3. On the 20th March 1950 the Assistant Collector of Ambala issued a writ of demand under Section 68 of the Land Revenue Act requiring the petitioner to pay a sum of ₹ 7,221/8/- on account of arrears of rent of the factory in question. The petitioner preferred an appeal against this writ of demand and on the 5th May 1950 the Additional Custodian held that although the petitioner was n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner presented the present petition under Article 226 of the Constitution. 4. The learned Judge before whom the petition came up for hearing held that as the petitioner had denied his liability to pay anything to the Custodian, the matters in controversy between the parties should have been referred for decision to an independent tribunal and that it was not within the competence of the Custodian to issue a writ of demand. The State is dissatisfied with the order and has preferred an appeal under Clause 10 of the Letters Patent. 5. Section 48 of the Administration of Evacuee Property Act is in the following terms -- 48 (1) Any sum due to the State Government or to the Custodian under the provisions of this Act may be recovere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertain sum of money is due to tile State Government or to the Custodian and that the decision of the Custodian in this matter is final and conclusive. He has a right to demand payment of the amount and to enforce the collection thereof in exactly the same manner as an Income-Tax Officer can recover arrears of income-tax or a Revenue officer can recover arrears of land revenue. If the petitioner questions his liability to pay the amount demanded of him, he should follow the procedure prescribed by Section 78 of the Land Revenue Act, make payment under protest and later bring a suit in a civil Court for the recovery of the amount so paid. It is contended that if this procedure is followed the ultimate decision in the dispute between the Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Courts shall have jurisdiction to try all suits of a civil nature excepting suits in which their cognizance is either expressly or impliedly barred. The Administration of Evacuee Property Act does not appear to bar the juris diction of ordinary Courts or to transfer the determination of rights and liabilities from ordinary Courts to executive officers. It is not a fiscal measure like the Income-Tax Act or the Land Revenue Act in which the Income-Tax Officer or the Revenue Officer is charged with the duty of producing revenue for the State. It was designed primarily to provide for the preservation, management ami control of evacuee property. The Legislature could never have intended un-der a general enactment like the present, to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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